Final chance to claim 2002/03 Children’s Tax Credit
The final opportunity to claim Children’s Tax Credit for the 2002/3 tax year ends on 31 January 2009. Various internet sites are suggesting that there is a significant group of taxpayers who never claimed this credit when it was introduced. HMRC doubt this is correct but have issued guidance for those who want to check.
Children’s Tax Credit was only available for two years before it was replaced by the child element of Tax Credits from the 2003/4 tax year.
HMRC have confirmed that if a taxpayer is unsure whether credit had been claimed that they will check the position for free and where appropriate send a refund. In order to request a review the form 11CTC (which can be found on the HMRC website) needs to be completed and sent to HMRC before 31 January 2009.
If a taxpayer has retained records such as payslips or P60 from the relevant tax year then it is possible to confirm whether the Child’s Tax Credit was paid by checking if the tax code ended in either an “H” or “T”.
Any self-employed tax payer can check using their 2002-3 calculations.
HMRC are discouraging potential claimants from telephoning to check progress as this may result in additional delays.